# Corporation Tax Act 2010, Paragraph 261


(1) Amend section 271 (other miscellaneous exemptions) as follows.
(2) In subsection (3) for “section 519A of the Taxes Act” substitute “ section 986 of CTA 2010 ”.
(3) In subsection (6)(b) for the words from “Association” to the end substitute “ association (in the sense that word has in section 469(1)(a) of CTA 2010) which meets conditions A and B in that section (conditions for qualifying as a scientific research association). ”

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/261 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-261
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.